Associate Level – Principles of Taxation

7個單元 · 54個課題

免費的Associate Level – Principles of Taxation學習筆記，專為HKICPA QP (Hong Kong CPA)學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

Demonstrate an Understanding of the Tax System and Administration in Hong Kong

  • Principles of taxation

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  • Types of tax

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  • Sources of Hong Kong tax law: statute, case law, Board of Review decisions

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  • Interpretation of tax statutes

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  • The Basic Law

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  • Departmental Interpretation and Practice Notes

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  • Structure and administration of the Inland Revenue Department

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  • Duties and powers of officers of the IRD, and official secrecy

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  • Obligations and liabilities of a taxpayer, his agent or an executor

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  • Returns, offences and penalties

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  • Assessments, additional assessments and provisional assessments

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  • Payment, recovery, holding over and refund of tax

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  • Objections, appeals and claims

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  • Board of Review

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  • Board of Inland Revenue

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Property Tax

  • Scope of property tax charge

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  • Chargeable property and owners of land and/or buildings

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  • Ascertainment of property tax liability

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Salaries Tax

  • Scope of salaries tax charge

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  • Time basis assessment

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  • Incomes

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  • Benefits in kind, housing, share-based and holiday journey benefits

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  • Lump sum receipts

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  • Expenses and deductions

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  • Losses

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  • Personal allowances

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  • Separate taxation on spouses and joint assessment

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  • Ascertainment of salaries tax liability

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Profits Tax

  • Scope of profits tax charge

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  • Badges of trade

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  • Source of profits

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  • Deemed trading receipts

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  • Distinction between capital and revenue items

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  • General deductions and specific deductions

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  • Cessation and post-cessation receipts and payments

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  • Partnerships, joint ventures and allocation of profit/loss

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  • Losses

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  • Depreciation allowances: plant and machinery

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  • Depreciation allowances: industrial and commercial buildings

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  • Ascertainment of profits tax liability

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Personal Assessment

  • Election for personal assessment

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  • Ascertainment of tax liability under personal assessment

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Stamp Duty

  • Scope of stamp duty charge

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  • Conveyance on sale of immovable property

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  • Agreement for sale of immovable property

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  • Lease of immovable property

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  • Hong Kong stock

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  • Hong Kong bearer instrument, duplicate and counterpart

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  • Voluntary disposition inter vivos

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  • Exemptions and reliefs

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  • Adjudication, assessment and administration

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  • Ascertainment of stamp duty liability

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Apply Profits Tax Rules to Cross-border Transactions

  • Tax implications for cross-border transactions

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  • Calculate profits tax liabilities for cross-border transactions

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